Federal Register #2026-13298

IRS Interest Rates for Customs Duty Underpayments and Overpayments Announced by CBP

This notice from U.S. Customs and Border Protection (CBP), under the Department of Homeland Security, announces the IRS interest rates for customs duty underpayments and overpayments for the upcoming quarter. - Government Buyer: - U.S. Customs and Border Protection (CBP), Department of Homeland Security - No OEMs or vendors are mentioned, as this is not a procurement or contract opportunity - No products or services are being requested; this is an informational notice - Key Details: - IRS interest rate for underpayments: 7% (corporations and non-corporations) - IRS interest rate for overpayments: 7% (non-corporations), 6% (corporations) - Applies to calculation of interest on overdue accounts and refunds of customs duties - No quantities, part numbers, or unique technical requirements are specified - Notice is intended for importers and CBP personnel for reference purposes

Description

This notice announces the quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties for the calendar quarter beginning July 1, 2026. The interest rates for underpayments are set at 7 percent for both corporations and non-corporations. The interest rate for overpayments is 7 percent for non-corporations and 6 percent for corporations. This information is provided for the convenience of the importing public and U.S. Customs and Border Protection personnel.

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